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<h1>GST exemption for children's picture, drawing and colouring books effective 22 September 2025 alters tax, invoicing and input-credit rules</h1> Children's picture, drawing, or colouring books are exempt from GST with effect from 22 September 2025; the exemption alters the tax treatment of these goods, removing GST liability for supply transactions on or after that date and impacting compliance, invoicing, and input tax credit considerations for suppliers and purchasers engaged in their manufacture, import, or sale.